在2008年金融危機後，為改善銀行體系承擔經濟及金融衝擊能力，各國金融改革朝強化金融監督和治理機制。透過金融科技(FinTech)技術加值與整合，已衍生出許多創新金融服務模式，金融創新是銀行維持競爭力的核心要素。為了回應當前銀行經營環境，這項研究發展了一個網絡資料包絡分析模式，該模式體現了銀行效率衡量的內部結構，包括治理，創新和運營。共同投入，非意欲產出和組織學習效果被納入所提出的模式。所建構的模式將針對台灣35家銀行進行實證研究。改善低效率銀行的管理意涵將進一步討論。 ;After the 2008 financial crisis, in order to improve the banking system's ability to withstand economic and financial shocks, financial reforms in various countries have strengthened financial supervision and governance mechanisms. Through the value-added and integration of FinTech, many innovative financial service models have been derived. Financial innovation becomes the core factor for banks to maintain their competitiveness. In response to the current operating environment of banks, this study develops a Network DEA model that embodies the internal structure for the banking efficiency measurement, which includes the governance, innovation and operations. The shared inputs, undesired output and organization learning effect are incorporated into the proposed model. There are 35 banks in Taiwan will be empirically investigated by this proposed model. Managerial implications for improving inefficient banks will be further discussed.